9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 204 - AT - Service TaxRenting of Immovable Property Service - applicant are under an obligation to supply electricity to their tenants from a common electricity connection - assessee seeking waiver of pre-deposit of service tax, interest and penalty - Held that - As decided in ECON HINJEWADI INFRASTRUCTURE (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III 2012 (11) TMI 979 - CESTAT MUMBAI Tribunal has granted unconditional waiver of pre-deposit relying as supply of Electricity is goods and the same shall not form part of taxable service as clarified by the Notification no. 12/2003 - stay allowed.
Issues:
Waiver of pre-deposit of service tax, interest, and penalty under 'Renting of Immovable Property Service' category. Analysis: The case involves the applicants seeking a waiver of pre-deposit of service tax, interest, and penalty under the category of 'Renting of Immovable Property Service'. The applicants, who are owners of premises rented out to tenants, also provide electricity to tenants through separate meters and recover electricity charges based on meter readings. The revenue contends that these electricity charges should be included in the taxable value of the service provided under the 'Renting of Immovable Property Service' category. In considering the matter, the Tribunal refers to a previous case involving Eon Hinjewadi Infrastructure (P) Ltd. where unconditional waiver of pre-deposit was granted based on a decision by the Commissioner in the case of Panchsheel Tech Park Pvt. Ltd. The Tribunal, following the precedent set in the Eon Hinjewadi Infrastructure case, decides to waive the requirement of pre-deposit of the impugned demands and stays the recovery during the pendency of the appeals. The Tribunal, after hearing both sides, disposes of the stay applications with the waiver of pre-deposit as mentioned. The appeals are scheduled for final hearing on a specific date. The decision reflects a consistent approach in granting waivers of pre-deposit based on previous rulings and decisions by the Commissioner, ensuring fairness and adherence to legal procedures in tax matters related to 'Renting of Immovable Property Service'.
|
